(a)
"Unstamped cigarettes" means packages of
cigarettes that do not bear an Ohio cigarette tax stamp or meter impression.

(b)
"Sale" has the same meaning as
in division (D) of section
5743.01 of the Revised Code and
includes delivery or other distribution.

(2)
Each licensed wholesale cigarette dealer
shall submit to the tax commissioner cigarette sales reports on or before the
last day of each month. Such reports shall cover the sale of both stamped and
unstamped cigarettes during the preceding month to points outside of Ohio to
other cigarette wholesale dealers, and sales made to an agency of the federal
government. The reports shall be filed on a form and in a manner prescribed by
the commissioner. The reports shall be filed with the monthly report that is
required by rule
5703-15-14 of the Administrative
Code.

(B)
Whenever a
licensed wholesale cigarette dealer is required to file an inventory return
pursuant to rule
5703-15-16 of the Administrative
Code, the dealer shall also file cigarette sales reports, in substance the same
as those required by paragraph (A) of this rule, reporting the sale of
cigarettes during the period from the first day of the month through the day
upon which the inventory was conducted. The reports shall be filed on or before
the thirtieth day after the date of the inventory and shall be submitted with
the reports required by paragraph (B) of rule
5703-15-14 of the Administrative
Code.

(C)
When reports have been
filed pursuant to paragraph (B) of this rule, the next cigarette sales reports
due pursuant to paragraph (A) of this rule shall include the sale of cigarettes
during the period from the day after the inventory to the end of the month.